Re Khadem, H. v Ex parte Deputy Commissioner of Taxation [1995] FCA 487

IN THE FEDERAL COURT OF AUSTRALIA ) ) GENERAL DIVISION ) No. NP 813 of 1995 ) BANKRUPTCY DISTRICT OF THE STATE OF ) ) NEW SOUTH WALES )

RE: HASSAN KHADEM Debtor EX PARTE: DEPUTY COMMISSIONER OF TAXATION Applicant

CORAM: Beaumont J. DATE: 9 May 1995

REASONS FOR JUDGMENT This is an application to continue the appointment of a receiver appointed by an order made by Sackville J. pursuant to s.50(1), of the Bankruptcy Act 1966. In support of the application the Deputy Commissioner of Taxation relies upon the evidence in three affidavits. In the first affidavit Mr Whyson states, and it is not in issue, that in July 1990 assessments of income tax were issued by the Commissioner in respect of the years of income ended 30 June 1985, 1986, 1987 and 1989, in the total sum of $322,036. The assessments were payable by 28 August 1990. The assessments were issued to the debtor, Hassan Khadem, care of a tax agent, Mr K. Shockair, who carries on his profession at Punchbowl. However, in May 1990, prior to the issue of the assessments, Mr Shockair had written to the Australian Tax

Office informing it that, in response to a request that the debtor furnish a return for the year ended 30 June 1989, the debtore was currently residing overseas permanently and, therefore, he was unable to forward the letter of request on to Mr Khadem, as his address overseas was unknown. In his affidavit Mr Whyson also states, and it is not in issue, that on 20 December 1990, the Commissioner obtained default judgment against the debtor in the sum of $338,893 plus costs, in respect of the years of income assessed. The affidavit goes on to refer to the issue of the Bankruptcy Notice in this matter in February 1995 and to state that the notice was served in March 1995 and that subsequently on 5 April, the Deputy Commissioner presented a Creditor's Petition which is presently returnable on 8 June 1995. In his affidavit Mr Whyson gives some details with respect to the ownership by the debtor of a property at Croydon Park, and this again is not in dispute. Mr Khadem is the registered proprietor of the property No 11, Lennartz Street, Croydon Park, which he acquired in December 1985. Mr Whyson also points out, by reference to copies of the deemings annexed to his affidavit, that the debtor was previously the registered proprietor of another property in Lennartz Street, No 15, but that he was one of three proprietors of joint tenants in that case. The other joint tenants were Jamil Khadem, his son, and Najah El-Khadem.